TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

non-arm's-length transaction [1 record]

Record 1 2009-04-23

English

Subject field(s)
  • Finance
CONT

A transaction between two related parties (e.g., a financial transaction between two institutions associated through ownership links or between an institution and its owners, directors, or managers).

OBS

The term "transaction" can be used as a synonym if it applies particularly to the non-arm's length transaction.

Key term(s)
  • non-arm's length transaction
  • non arm's length transaction
  • non arm length transaction

French

Domaine(s)
  • Finances
CONT

Une transaction entre deux parties liées. Par exemple, une transaction entre deux institutions qui ont des liens de propriété ou entre une institution et ses propriétaires, administrateurs ou dirigeants.

OBS

Le terme «transaction» peut être utilisé comme synonyme uniquement lorsque le contexte porte spécifiquement sur la transaction avec lien de dépendance.

Spanish

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